Car Fuel Benefit
Car Fuel Scale Charges - from 1992/1993 to 2002/2003
Petrol
Diesel
Year COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 0-1400 cc 1401-2000 cc 2001+ cc 0-2000cc 2001+ cc No engine capacity £ £ £ £ £ £ 1992/1993 500 630 940 460 590 1993/1994 600 760 1,130 550 710 1994/1995 640 810 1,200 580 750 1,200 1995/1996 670 850 1,260 605 780 1,260 1996/1997 710 890 1,320 640 820 1,320 1997/1998 800 1,010 1,490 740 940 1,490 1998/1999 1,010 1,280 1,890 1,280 1,890 1,890 1999/2000 1,210 1,540 2,270 1,540 2,270 2,270 2000/2001 1,700 2,170 3,200 2,170 3,200 3,200 2001/2002 1,930 2,460 3,620 2,460 3,620 3,620 Car Fuel Benefit Charge - Introduced 6th April 2003 to replace the former scale charge. The charge is linked to the CO2 emissions of the car, with the tax due calculated by multiplying the vehicle’s CO2 percentage figure, as set out below in the Company Car Benefit Charge, against a set annual multiplier shown here. No printing, copying or reproduction permitted. 2002/2003 2,240 2,850 4,200 2,850 4,200 4,200 N.B.: Before 6th April 1993, where business use exceeded 18,000 miles in the year, the fuel benefit scale rate was halved.
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